Q2 2025
Agreement Signed
Q3 & Q4 2025
Planning, requirement gathering and design by the OTA
Q1 & Q2 2026
Development testing & training by the OTA
Q3 & Q4 2026
Phase 1: 100 LPT selected by the OTA and volunteering LTP
Q1 & Q2 2027
Phase 2: All LTP and volunteering Taxpayers
Q3, Q4 2027 & Q1, Q2 2028
Phase 3: Mandatory for all B2B, B2G and B2C taxpayers
Q1 & Q2 2028
Phase 4: Mandatory for G2B Taxpayers
Challenges Enterprises Face During e-Invoicing Implementation
Your ERP isn't enough, your service provider partner matters
Invoice Data Availability
Unavailability of the data which otherwise is not required as per VAT but required for e-invoicing
Lack of a single source of truth
Huge invoice data needs to be updated at a transaction level for B2B & B2G & later B2C reporting. Multiple data sources, including business systems, POS, ERPs, & excel
Data Validations
Data Compliance: Multiple field-level data validations | Business rule validations | Manpower dependency
Data Hosting options
Limited on-premise or private VM deployments available to enterprises
Sync with Local authorities
Near real-time & online reporting of transactions to the local authorities & ever-evolving mandates
Different providers for ASP, AP, SMPs
Multiple failure points due integrations with independent ASP, AP & SMP providers
Proposed e-Invoicing model in Oman
Oman intends to use a 5-corner (Peppol-style) model with accredited Service Providers (SPs) as intermediaries — invoices are validated, routed, and submitted via these SPs to OTA.
Frequently Asked Questions
The pilot (first wave) is expected to begin in August 2026 with ~100 large taxpayers.
Oman plans to adopt a 5-corner (Peppol) model where accredited SPs validate, route, and report invoices to OTA.
- B2B (Business-to-Business): Standardized invoices between businesses.
- B2G (Business-to-Government): E-invoices for business transactions with government entities.
- G2B (Government-to-Business): Invoices from government entities to businesses.
- B2C (Business-to-Consumer): E-invoices for consumer transactions, particularly for simplified invoices.
Structured format output, required data fields, APIs/webhooks, error handling, digital signatures.
Look for OTA accreditation readiness, Peppol/5-corner expertise, integration capabilities, SLAs, regional presence.
